以人为本的企业收益分配研究

Study on People-oriented Enterprise Income Distribution

文章对企业收益分配模式进行了述评,从国家的宏观层面和企业的微观层面分析考察了我国企业实施以人为本的收益分配的必要性。以人为本的企业收益分配应贯彻成本补偿原则和利润分享原则,探讨了企业资本参与收益分配的基本框架以及当前我国企业收益分配存在的两大误区。最后,提出人力资本以股权化方式参与企业收益分配的观点和政策建议。

This paper reviewed enterprise income distribution modes,and the necessity of people-oriented distribution of enter prise income in China is inspected from macro-level of country and micro-level of enterprise.People-oriented income distribu tion should be accord with cost compensation principle and profit sharing principle.Two wrong regions of enterprise income distribution in China and basic framework of capital participating income distribution are discussed.Finally,viewpoints and policy suggestions around human capital participation in enterprise income distribution by securitization are put forward.